2017

  • 27-06-17Online filing of Form 231 (CbC-DAC4) now available

    Form 231 can now be filed online in accordance with Order HFP/1978/2016 of 28 December, which approves Form 231 of Declaration of information by country.

    The section detailing the technical specifications can be accessed through the link to this news item:WSDL, XSD and technical manual.

    As an alternative means of presentation, in order to facilitate filing for all taxpayers, a new online form will soon be available for entering the declaration data.

  • 16-06-17Documentation for carrying out pre-production tests on the submission of Form 231 (CbC-DAC4)

    It is possible to carry out pre-production tests on the submission of Form 231 through the website.

    You can access the necessary following documentation and technical specifications via the link below:WSDL, XSD, and technical manual (which includes the pre-production URL in section 6).

    The technical manual may be subject to change until the final production launch.

    The website service for submitting Form 231 will enter production in the coming days.

  • 15-06-17Update on the implementation of the Immediate Supply of Information

    Submitting a copy of the simplification authorisation in terms of invoicing or authorised registration systems after 15 June, and submissions in the real environment before 1 July.

  • 02-06-17IVMDH Pecuniary Responsibility

    Applications for compensation for pecuniary responsibility from the State qua legislature, relating to the Tax on Retail Sales of Certain Hydrocarbons which, at the time, were presented before the Ministry of Finance and Civil Service, are being processed by the Tax Agency.

  • 02-06-17Corporation tax practical guide 2016

  • 24-05-17New Customs and Excise Duties portal

    The new Customs and Excise Duties web portal was published on 24 May 2017 on the Tax Agency website, with a simpler format and structure that is accessible and user friendly.
    The new portal has icons for browsing that facilitate access to the informative contents and to the various procedures and formalities in the E-Office. The aim of this is to facilitate users' content searches and the handling of various electronic procedures.

  • 11-05-17FAQs on Form 289

    FAQs have been published relating to Form 289:Annual informative tax return for financial accounts in the sphere of mutual assistance (CRS) to facilitate submitting this form.

  • 09-05-17Telephone appointment services outside of the Tax Agency

    It has been detected that certain telephone numbers offer the possibility of arranging prior appointments for drafting tax returns or the modifying drafts in offices of the Tax Agency.

    The Tax Agency wishes to announce that these telephone numbers and web pages where they are inserted are totally unrelated and that, in addition to entailing high tariff costs for the users, any appointments obtained via these numbers may not be valid and therefore will not be attended.

    The Tax Agency would like to remind taxpayers that, in the event of attempts to confuse users, the Income appointment services telephone numbers are 901 22 33 44 or 910 553 00 71, and that through this the user, where applicable, will only assume the shared cost of calling a 901 number.

    Please see below links to request an appointment free of charge over the Internet, as well as links to Tax Agency information service telephone numbers:

  • 04-05-17Start of the period for requesting appointments for 2016 Income Tax (Renta)

    The period in which to request an appointment for the preparation service of tax returns and draft modifications begins on Thursday 4 May in branches of the Tax Agency and other administrations.You can request an appointment online at any time of day, or by calling 901 22 33 44 or 91 553 00 71 Monday to Friday, from 9 am to 7 pm.

    The period for requesting prior appointments will end on 29 June.

  • 05-04-17Phishing during the Income campaign

    Each year at the beginning of the tax filing season, taxpayers encounter many scams involving requests for bank details from people claiming to be Tax Agency officials, through social platforms, instant messaging platforms and e-mail.

    Read the following recommendations to avoid these scams:

  • 05-04-17Start of the 2016 Income and Wealth Tax Campaign

    The 2016 Income Tax campaign begins on 5 April. The most important new feature this year is that Renta WEB will become the universal tool for managing all tax returns including those with earnings from economic activity.This means that the 2016 Income Tax Campaign is the first campaign not to use the PADRE program, since it was created.

  • 23-03-172016 Income Campaign web portal

    The 2016 Income Campaign begins on 5 April and the most important new feature this year is the generalisation of Renta Web as the only service for preparing and submitting Income Tax returns, for all kinds of income, including those of economic activities.

  • 13-03-17TEAC (Central Economic Administrative Court)The maternity benefit paid by the Social Security Institute is not exempt from Personal Income Tax

    In ruling of 2 March 2017, the Central Economic Administrative Tribunal (TEAC) has concluded that maternity benefit received from the Social Security Institute is not exempt from Personal Income Tax.

  • 06-03-17News published in FAQs (INFORMA programme)

    The news published in "Frequently asked questions (INFORMA programme)" during the months of January and February has been added to the "Taxes" web portal.From now on, this location will be used to publish the new references of the INFORMA programme that cover the application criteria for the Personal Income Tax, Corporation Tax and VAT regulations.

    Specifically, these updates will be uploaded in the “Personal Income Tax”, “Corporation Tax” and “VAT” banners, in the “News” icon.

  • 16-02-17Clarification of VAT applicable to free legal aid services

    Given the queries that have arisen in relation to VAT applicable to free legal aid services, it must be clarified that the application in the invoice of VAT to the beneficiary of the free legal aid given by the lawyers and legal representatives does not detract from the fact that the competent Public Administration bears all the costs deriving from the provision of this service, including VAT.

    The recipient of the free legal aid service, whose identification must be stated on the corresponding invoice, is the beneficiary of the right, regardless of whether the competent Public Administration makes the effective payment for said services.

  • 06-02-172017 Economic Activities Manual

    The Economic Activities Manual for 2017 is available, and can be viewed temporarily in specific banner or permanently in the "Taxes" banner, in the "Regulations, Guide and Manuals" section of the following taxes:Personal Income Tax, Corporation Tax and VAT.

  • 03-02-17VAT applicable to free legal aid services

    Services rendered by lawyers and solicitors to persons entitled to free legal services under Act 1/1996 of 10 January governing free legal aid are subject to and not exempt from VAT and all invoices for such services should include VAT at the general rate of 21%.

    The Directorate General of Taxation (hereinafter DGT) in its Resolution of 18 June 1986 (Official State Gazette of 25 June) deemed these services not to be subject to VAT since they are rendered on a mandatory basis and free of charge by virtue of article 7.10 of the Value Added Tax Act 37/1992.

    However, this Executive Centre changed its criteria in its consultations V0173-17 and V0179-17 of 25 January 2017, supporting by the sentence passed by the European Court of Justice on 16 June 2016, Case C-543/14, in which free legal aid services were deemed to be of an onerous nature.

  • 27-01-17Unification of Central Economic Administrative Court (TEAC) criterion on Corporation Tax.Income Tax payment for visa activities in Professional Associations

  • 24-01-17Main tax changes introduced by Royal Decree-Law 1/2017, dated 20 January, approving urgent measures for consumer protection in the area of floor clauses.

    Main tax changes introduced by Royal Decree-Law 1/2017, dated 20 January.

  • 13-01-17Submission period for Form 289 has commenced (CRS-DAC2)

    The online service for filing Form 289, regarding the obligation to report financial accounts in the sphere of mutual assistance (CRS-DAC2).

    In accordance with Order HAP/1695/2016, of 25 October, submissions will be accepted from 1 January to 31 May for financial information regarding the 2016 fiscal year

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